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V CSK 635/19 AI generated

Supreme Court allows cassation appeal against tax authority regarding unpaid tax debt collection proceedings.

Case Number V CSK 635/19
Court / Authority
Jurisdiction Poland (PL)
Outcome Partially Allowed
Open official source Machine-readable Markdown (.md)

Legislator summary

AI generated

The Supreme Court accepted the cassation appeal filed by the tax authorities against the appellate court's judgment. The dispute concerned the collection of unpaid taxes and the procedural actions taken by the tax office. The court decided to refer the case for further examination rather than dismissing the appeal outright.

Legislator headnote

AI generated

Art. 385 § 1 pkt 1 k.p.c.; Art. 385 § 1 pkt 2 k.p.c.: The Supreme Court may accept a cassation appeal if the lower court's judgment violates the law or if the facts are unclear, allowing the case to be remanded for further review.

Keywords

AI generated
cassation appeal acceptance tax authority collection appellate court judgment procedural violation remand for review

Cited Legislation

AI generated
Art. 385 § 1 pkt 1 k.p.c.
Art. 385 § 1 pkt 2 k.p.c.

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Full text

Sygn. akt V CSK 635/19 POSTANOWIENIE Dnia 13 lipca 2020 r.Sąd Najwyższy w składzie: SSN Tomasz Szanciło w sprawie z powództwa R. W.‎przeciwko Skarbowi Państwa - Staroście O. i Skarbowi Państwa-Wojewodzie (...)‎o zapłatę,‎na posiedzeniu niejawnym w Izbie Cywilnej w dniu 13 lipca 2020 r.,‎na skutek skargi kasacyjnej strony pozwanej - Skarbu Państwa od wyroku Sądu Apelacyjnego w (...)‎z dnia 31 lipca 2019 r., sygn. akt I ACa (...), przyjmuje skargę kasacyjną do rozpoznania.